California
State Annual Filings
Form | Filing Requirements | Corrections |
|---|---|---|
1098 1098-E 1098-T 1099-A 1099-C 1099-LTC 1099-Q 1099-S 5498-ESA W-2G | Direct filing required of forms that are reportable to the IRS. See Additional Information for other filing requirements. | Corrections of directly filed forms are completed in the 1220 format. Only corrected statements are required. |
1099-B 1099-DIV 1099-G 1099-INT 1099-MISC 1099-NEC 1099-OID 1099-PATR 1099-R 5498 | File data through the IRS Combined Federal/State Program. See Additional Information for other filing requirements. | Corrections of directly filed forms are completed in the 1220 format. Only corrected statements are required. |
1099-K | Direct filing required of forms that are reportable to the IRS or risdeshare payments that have an amount greater than $600 and the recipient state or taxable state is California. | Corrections of directly filed forms are completed in the 1220 format. Only corrected statements are required. |
1095-B | Direct filing required of forms that are reportable to the IRS for all California full or part time residents. | N/A |
1095-C | Direct filing required of forms that are reportable to the IRS for all California full or part time residents. note
See Additional Information for more details on the reporting threshold. | N/A |
Filing Due Date
Last day of MarchFiling Method
Electronic UploadElectronic Filing URL
Filing Format
IRS 1220 for 1099 filingsCFS Participant
YesSupporting Documentation
Additional Information
- See State Periodic Filings for additional 1099 and W-2 filing requirements.
- Direct filing of IRS reportable forms is required for California residents with reportable income to other states (the taxable state on the form is not California). The IRS Combined Federal/State Program does not satisfy this filing requirement.
- For Form 1095-C, direct filing required of forms that are reportable to the IRS for all California full or part time residents. The form is not reportable if the form has no covered individual with coverage and meets one of the following conditions:
- Box 14 all months and box 14 individual months are not selected
- Box 14 all months has 1H selected
- Box 14 all months is blank and all the box 14 individual months has 1H selected
- For Form 1099-K, added a new indicator for the rideshare payment TY2023 & Onwards:
- If user selects this new indicator and checks the third party network checkbox then the threshold should be box 1 greater than or equal to $600.
- If user does not select this new indicator, then the threshold should be that of federal which is box 1 greater than $20000 and box 3 greater than 200.
State Periodic Filings
Independent Contractor Reporting
For the recipient, select the
Independent Contractor
check box under the Miscellaneous
section.For the form, confirm the tax location then enter the contract amount, contract date and contract expiration date (if valid) under the
Other Form Information
section.
note
The
Independent Contractor
box on the recipient record must be selected.Form | Filing Requirements |
|---|---|
1099-MISC 1099-NEC | Form must exist with California as the taxable state. For Form 1099-MISC, box 6 plus the contract amount must be $600.00 or more. For Form 1099-NEC, box 1 plus the contract amount must be $600.00 or more. Forms where income was earned in other states are also reportable when the payer resides in California. |
Filing Due Date
Within 20 days of paying or contracting for $600 or more in servicesFiling Method
Electronic UploadElectronic Filing URL
Supporting Documentation
State Quarterly Reporting
California DE9C
Form | Filing Requirements |
|---|---|
1099-MISC 1099-NEC 1099-R | Form must exist with California as the taxable state and state withholding greater than $0.00. |
W-2 | Form must exist with California as the taxable state and state wages greater than $0.00. |
Filing Due Date
Last day of the month following end of quarter (April 30, July 31, October 31 and January 31)Filing Method
Electronic UploadElectronic Filing URL
Supporting Documentation
California 592
Form | Filing Requirements |
|---|---|
1099-B 1099-DIV 1099-K 1099-INT 1099-OID 1099-PATR 1099-G W-2G | Form must exist with California as the taxable state and state backup withholding greater than $0.00. |
1099-MISC | Form must exist with California as the taxable state and state withholding or state backup withholding (for independent contractors) greater than $0.00. |
Filing Due Date
15 of the month following the end of quarter (April 15, June 15, September 15 and January 15)Filing Method
Electronic UploadElectronic Filing URL
Supporting Documentation